Powered by
Alabama Tax Tribunal Addresses Sales Tax Exemption for Steel Rollers

In a recently issued opinion [IPSCO Steel (Alabama), Inc. v. Alabama Department of Revenue], the Alabama Tax Tribunal ("Tribunal") held that work rollers used in steel manufacturing qualified for exemption, but coiler rollers did not. IPSCO argued that small parts of the work and coiler rollers wore off and became component parts of the steel products it manufactured.  

Code of Ala. § 40-23-1(a)(9)(b) provides an exemption for component parts of products manufactured for sale. The exemp

Sign up for unrestricted access to 200+ subscription services.
Already have an account? Click here to login.

RelSci News & Alerts gets you:

  • 5 free articles a month from top subscription outlets like the Financial Times, New York Times, and Washington Post
  • Competitive business intelligence through daily data updates
  • Custom feeds on target high-value individuals, companies, industries, and topics delivered straight to your inbox